Section 139 – GST – States – TRANSITIONAL PROVISIONS – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – CHAPTER XX TRANSITIONAL PROVISIONS Migration of existing taxpayers. 139. (1) On and from the appointed day, every person registered under any of the existing laws and having a valid Permanent Account Number shall be issued a certificate of registration on provisional basis, subject to such conditions and in such form and manner as may be prescribed, which unless repl
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